Decreto-Lei n.º 11/87, de 08 de Janeiro de 1987
Decreto-Lei n.º 11/87 de 8 de Janeiro Considerando que a legislação comunitária impõe o condicionalismo de posse dos veículos automóveis por prazo não inferior a seis meses com vista à outorga de benefícios fiscais na sua importação por determinadas pessoas singulares, nomeadamente as destinatárias do Decreto-Lei n.º 246-A/86, de 21 de Agosto; Considerando que os benefícios fiscais aplicáveis à importação de veículos automóveis por portugueses residentes em Macau têm vindo a ser menos favoráveis que os relativos a outros cidadãos, que, tendo igualmente deixado o território nacional, angariam meios de subsistência em outras partes do Globo; Tendo ainda em conta que a esses portugueses tem sido recusada expressamente a concessão de benefícios em moldes idênticos aos dos emigrantes, possibilitando-se-lhes apenas a dedução no IVA do montante do imposto pago naqueleterritório: No uso da autorização conferida pela alínea d) do artigo 28.º da Lei n.º 9/86, de 30 de Abril, o Governo decreta, nos termos da alínea b) do n.º 1 do artigo 201.º da Constituição, o seguinte: Artigo único. Os artigos 1.º e 7.º do Decreto-Lei n.º 246-A/86, de 21 de Agosto, passam a ter a seguinte redacção: Artigo 1.º - 1 - Todo o indivíduo maior de nacionalidade portuguesa que comprove, nos termos do artigo 2.º, a sua qualidade de emigrante produtivo num período mínimo de dois anos poderá beneficiar, relativamente a um veículo automóvel já a ele pertencente há, pelo menos, seis meses ou que venha a adquirir em Portugal, de uma redução no imposto sobre a venda de veículos automóveis até aos montantes indicados nos números seguintes.
2 -...
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